We're dividing 60970043 by 677 
We want to divide 60970043 by 677.

Advancing to step 1:
The number 677 fits into 6 0 times, leaving a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 677

Advancing to step 2:
60 divided by 677 is 0 with a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 60 to get 60.
Include the next digit (9) from the dividend after 60, then repeat: 609 / 677

Step 3:
609 divided by 677 is 0 with a remainder of 609.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 609 leaves us with 609.
Include the next digit (7) from the dividend after 609, then repeat: 6097 / 677

Advancing to step 4:
677 goes into 6097 9 times with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 6093 away from 6097, we end up with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 677

On to step 5:
677 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 90.0
Subtract 0 from 40 to get 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 677

Step 6:
When dividing 400 by 677, we get 0 with a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 900.0
Subtract 0 from 400 to get 400.
Bring next digit (4) of the dividend behind the 400 and repeat the process: 4004 / 677

Advancing to step 7:
When dividing 4004 by 677, we get 5 with a remainder of 619.
Record the quotient 5 as the next digit in the result. 
Result so far: 9005.0
Deduct 3385 from 4004 and we're left with 619.
Take the next digit (3) from the dividend and append it to 619, then repeat: 6193 / 677

Going ahead to step 8:
677 goes into 6193 9 times with a remainder of 100.
Write down 9 as next digit of the result. 
Result so far: 90059.0
If we take 6093 away from 6193, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 9:
677 goes into 1000 1 times with a remainder of 323.
Write down 1 as next digit of the result. 
Result so far: 90059.1
If we subtract 677 from 1000, we get 323.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3230, and continue the process.

Let's proceed to step 10:
677 goes into 3230 4 times with a remainder of 522.
Record the quotient 4 as the next digit in the result. 
Result so far: 90059.14
Deduct 2708 from 3230 and we're left with 522.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5220, and continue the process.

On to step 11:
If we divide 5220 by 677, we get 7 and a remainder of 481.
Put 7 as the next digit of the answer. 
Result so far: 90059.147
The remainder is 481 after subtracting 4739 from 5220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4810, and continue the process.

Let's proceed to step 12:
4810 divided by 677 is 7 with a remainder of 71.
Put 7 as the next digit of the answer. 
Result so far: 90059.1477
Deduct 4739 from 4810 and we're left with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

After the division, we end up with 90059.1477 and a remainder of 0.00071.